2845.20.00.00 - Boron enriched in boron-10 and its compounds

This HTS category, 2845.20.00.00, specifically classifies compounds of boron where the boron isotope boron-10 has been artificially enriched. These materials are distinct from natural boron due to the higher proportion of boron-10, a characteristic that imparts specific nuclear properties. Such enriched boron compounds find applications in specialized fields, including nuclear reactor control rods, neutron detection, and certain medical treatments due to boron-10's neutron absorption capabilities.

Within Chapter 28, heading 2845 broadly covers isotopes other than radioactive ones and their compounds. This specific sub-heading is differentiated from its siblings by its exclusive focus on boron-10 enrichment. For instance, 2845.10.00.00 covers heavy water (deuterium oxide), 2845.30.00.00 pertains to lithium-6 enriched compounds, and 2845.40.00.00 relates to Helium-3. Therefore, the key differentiator for 2845.20.00.00 is the presence of enriched boron-10.

As this is a leaf node, there are no further subcategories. Classification under 2845.20.00.00 is determined by the isotopic composition of the boron within the compound. Importers and exporters must be able to demonstrate, typically through certificates of analysis or isotopic assays, that the boron content meets the enrichment criteria for boron-10.